 The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted...  Reports of the Tax Court of the United States - Page 584by United States. Tax Court - 1984Full view - About this book
 | Henry Montefiore Powell - 1919 - 708 pages
...definitions of "paid," "paid or accrued," and "paid or incurred." (ยง 350-6 of State law.) All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken acordingly, unless in order clearly to... | |
 | 1919 - 500 pages
...200 of the statute for definitions of "paid," "paid or accrued," and "paid or incurred." All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for... | |
 | Irving National Bank, New York - 1920 - 150 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | Real Estate Board of New York - 1920 - 112 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | United States - 1920 - 1054 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | United States - 1920 - 1064 pages
...profit, or gains or profits and income derived from an}- source whatever. The amount of all such items ng in this paragraph shall be construed as gi" year,...said amounts shall be paid on or before the fifte methods of accounting permitted under subdivision (b) of section 21-2, any such amounts are to be properly... | |
 | George Edwin Holmes - 1920 - 1186 pages
...profits and income derived from any source whatever. The amount of all such items shall be include* in the gross income for the taxable year in which received by the taxpayer. unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | 1920 - 36 pages
...unless all items of gross income and all deductions are treated with reasonable consistency. All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly... | |
 | 1920 - 188 pages
...350 of the Tax Law for definitions of "paid," "paid or accrued " and " paid or incurred." All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly... | |
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